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ARTICLE · 08 MAY 2012

New Danish Supreme Court Judgment On Unmarried Cohabitants

The Supreme Court recently delivered a judgment in a test case concerning claims for compensation and gifts, including the taxation thereof, between former unmarried cohabitants.

DenmarkTax
Mette PorskæR Winther
Mette PorskæR Winther

The Supreme Court recently delivered a judgment in a test case concerning claims for compensation and gifts, including the taxation thereof, between former unmarried cohabitants. During the case it was alleged - in vain - that the differential treatment of the legal position of married persons and unmarried cohabitants on termination of cohabitation was contrary to the European Convention on Human Rights.

Background

A man and a woman had lived together as unmarried cohabitants since the summer of 1993 and until April 2003 when the woman moved out of the cohabitation home together with the children of the relationship. The man had far more assets than the woman.

Further to the termination of the cohabitation, the man informed the woman in an e-mail in October 2003 that he has asked his bank to transfer DKK 6 million to her account.

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